Conceptualizing big data practices

IF 4.3 Q2 MANAGEMENT

International Journal of Accounting and Information Management Pub Date : 2020-02-26 DOI:10.1108/ijaim-12-2018-0154

Canchu Lin, A. Kunnathur, Long Li

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引用次数: 5

Abstract

Purpose - The purpose of this paper is to provide a conceptual understanding of Big Data practices in organizations, which will enable exploring the operational and strategic roles of Big Data in organizational performance. Design/methodology/approach - Both academic and non-academic literature studies on Big Data were reviewed so as to capture what was known about Big Data practices. Qualitative interviews were conducted with firm executives about Big Data practices in their organizations. Both literature review and interview results were analyzed based on the dynamic capabilities perspective. Findings - The analysis of the results suggests that Big Data capability develops when the resources parts of Big Data and the skill and competency parts are integrated and then grow into a dynamic capability. Research limitations/implications - This study contributes to the literature with the concept of Big Data capability that best characterizes Big Data practices in organizations. Validity of this concept should be tested in empirical studies. Originality/value - The development of the concept of Big Data capability helps to fill a gap in the research literature that theoretical understanding of big data practices is lacking or needs to be updated. It motivates practitioners to develop this capability so as to create and maintain their strategic advantage.

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概念化大数据实践

目的-本文的目的是对组织中的大数据实践提供一个概念性的理解，这将有助于探索大数据在组织绩效中的运营和战略作用。设计/方法论/方法-对大数据的学术和非学术文献研究进行了回顾，以捕捉关于大数据实践的已知内容。我们对公司高管进行了定性访谈，讨论他们组织中的大数据实践。基于动态能力视角对文献综述和访谈结果进行分析。调查结果-分析结果表明，大数据能力是在大数据的资源部分与技能和胜任力部分相结合的情况下发展起来的，然后发展成为一种动态能力。研究局限/启示-本研究对大数据能力概念的文献做出了贡献，该概念最好地描述了组织中的大数据实践。这一概念的有效性应在实证研究中进行检验。原创性/价值——大数据能力概念的发展有助于填补研究文献中对大数据实践缺乏或需要更新的理论认识的空白。它激励实践者发展这种能力，从而创造和保持他们的战略优势。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting and Information Management MANAGEMENT-

CiteScore

7.90

自引率

3.00%

发文量

期刊介绍： The International Journal of Accounting & Information Management focuses on publishing research in accounting, finance, and information management. It specifically emphasizes the interaction between these research areas on an international scale and within both the private and public sectors. The aim of the journal is to bridge the knowledge gap between researchers and practitioners by covering various issues that arise in the field. These include information systems, accounting information management, innovation and technology in accounting, accounting standards and reporting, and capital market efficiency.